Newly Released CBP HQ Rulings March 28
The Customs Rulings Online Search System (CROSS) was updated March 28 with the following headquarters rulings (ruling revocations and modifications will be detailed elsewhere in a separate article as they are announced in the Customs Bulletin):
H331822: Revocation of NY N319955 and HQ 088829; Modification of NY N319421 and NY L88167; Tariff classification of various playing cards
| Ruling: The playing cards are classified in heading 9504, Harmonized Tariff Schedule of the U.S., specifically under subheading 9504.40.00, which provides for: “Video game consoles and machines, table or parlor games, including pinball machines, billiards, special tables for casino games and automatic bowling equipment, amusement machines operated by coins, banknotes, bank cards, tokens or by any other means of payment.: Playing Cards.” The 2023 column one general rate of duty for subheading 9504.40.00, HTSUS, is free. |
| Issue: Are various playing cards classified in subheading 9504.40.00, as “Video game consoles and machines, table or parlor games...: Playing cards,” or in subheading 9504.90.90, as “Video game consoles and machines, table or parlor games...: Other: Other: Other.”? |
| Item: (1) The “Kids Cards,” cards games, has four games, Old Maid, Go Fish, Crazy Eights and Hearts. These are classic card games designed for children. Each of these games is a contest between two or more players involving skill or chance. (2) Three packages of plastic coated paper cards. Each package contains two sets of 53 cards plus one instruction card. The cards contain photographs on one side and trivia type questions on the other side: a brief statement of information concerning the picture also appears on the question side. The instruction cards state that these cards are to be used to play a trivia type game with the objective being to collect points by either correctly answering any one of the questions found on the back of each card or identifying the photograph on the front. The samples are "Baseball Wit," "Yellowstone Teton Wit" and "Northwest National Park and Forest Wit" game cards. (3) A miniature Uno game, whereby players using colored cards that have various assigned points, compete to be the first to total 500 points. The game includes a standard set of 108 Uno playing cards, measuring approximately 2 inches by 1 inch. The miniature Uno game is principally designed for the amusement of children 6 years of age and older. (4) Uno is a card game whereby players using colored cards that have various assigned points compete to be the first to total 500 points. |
| Reason: The card games at issue in NY N319955, HQ 088829, NY N319421, and NY L88167 are also played with card decks different from the standard card deck containing four suits (hearts, diamonds, clubs, and spades) of 13 cards each (two through ten, jack, queen, king, and ace). Thus, we conclude that the playing cards in NY N319955, HQ 088829, NY N319421, and NY L88167 were wrongly classified in subheading 9504.90.90 because the regular Uno card game, miniature Uno card game, trivia card games, and card decks for playing Old Maid, Go Fish, Crazy Eights and Hearts are “playing cards,” and the merchandise in those rulings are properly classified in subheading 9504.40.40, HTSUS, as “Video game consoles and machines, table or parlor games...: Playing cards.” |
| Ruling Date: Jan. 17, 2024 |